USA law... Examine the common components of stockholders' equity. Explain the accounting for common stock, including share issuance, issue costs, and stock splits. How are treasury stock transactions recorded. Describe preferred stock. Explain the accounting for preferred stock including issuance, dividends, and consideration of potential debt features. Explain accounting for retained earnings, including dividends and prior-period adjustments. What are the components of other comprehensive income and accumulated other comprehensive income. What are the required disclosures for stockholders' equity.